2000 (3) TMI 72

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....oner of (Appeals), Calcutta. 2. Briefly stated the fact of the case are that the Assistant Commissioner confirmed the demand of Rs. 96,000/- being Central Excise duty on 12 CFC on account of theft taken place in their Bonded Shipping Room in the night of 27th/28th September, 1996. The Commissioner (Appeals) rejected their appeal. 3.1 Ms. Punita Singh, Advocate was heard on 22-2-2000. The learned....

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....all. Unless assessments are finalised extended period under Section 11A of the Central Excise Act cannot be invoked and placed reliance on case laws reported in 1988 (38) E.L.T. 509 (T) in the case of Vijay Tank and Vessels Pvt. Ltd. and 1994 (73) E.L.T. 272 (Madras) in the case of Pond's (India) Ltd. To a specific suggestion that the situations in these relied upon cases do not appear to be same ....

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....ourt in the case of Bavaji and Moti Bhai v. Inspector of Central Excise reported in 1979 (4) E.L.T. (J 282) had interpreted the word "accident" in Rule 147 to include "theft". Admittedly the goods manufactured by the applicant are under "physical Control" implying thereby the storage space for the non-duty paid goods was approved after taking into account all possible avenues wherein no leakage of....